End of Non-Habitual tax resident (NHR) regime

Portugal’s 2024 budget law, approved on 30 November 2023, has repealed the NHR regime with effect from 1 January 2024 Nevertheless: Individuals who became tax resident in Portugal until 31 December 2023 can apply for the NHR regime until 31 March 2024 Individuals who are tax resident in Portugal until 31 December 2024 may apply […]

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Macroeconomic variables and investment policy

On the occasion of a webinar organised by OneLife for its Belgian brokers, Stefan Duchateau, Professor of Portfolio Management and Financial Risk Management at KU Leuven and UHasselt, addressed the following topics: Which macroeconomic analysis tools are taken into account in portfolio management? How can these tools be seamlessly transposed to produce results through precise […]

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Part 4: Wealth planning and reserved shares

In Belgium, the purpose of civil law reform on succession and donations was to modernise the inheritance framework of the Civil Code, dating back to 1804. The principles of these reforms have been applicable since 1 September 2018 and have had a major impact on donations and debt being brought back into the estate in […]

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